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Exhibit 10.32
 AMENDMENT NO. 6
TO THE
BEARINGPOINT, INC. 401(k) PLAN
     including income or loss attributable to the gap period (as defined in
Regulations)
  Hardship Withdrawals For purposes of this Section, a distribution is made on account of a hardship
only if the distribution is both made on account of an immediate and heavy financial
need of the Participant and is necessary to satisfy the need or the
Committees delegate
 or the Committees delegate
 (or necessary to obtain) that would
be deductible under section 213(d) of the Code (determined without regard to whether
the expenses exceed 7.5% of adjusted gross income)




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up to defined in section 152 of the Code, and, for taxable
years beginning on or after January 1, 2005, without regard to section 152(b)(1),
(b)(2) and (d)(1)(B) of the Code
 on
 payments for burial or funeral expenses for the Participants deceased
parent, spouse, children or dependents (as defined in section 152 of the Code, and,
for taxable years beginning on or after January 1, 2005, without regard to section
152(d)(1)(B) of the Code), effective for Hardship Withdrawals made on or after
January 1, 2007;
 expenses for the repair of damage to the Participants principal
residence that would qualify for the casualty deduction under section 165 of the
Code (determined without regard to whether the loss exceeds 10% of adjusted gross
income), effective for Hardship Withdrawals made on or after January 1, 2007; or
 (G) any other event or circumstance which is deemed an immediate
and heavy financial hardship by the Commissioner of Internal Revenue
 A distribution shall be treated as necessary to satisfy an immediate
and heavy financial need of a Participant only to the extent the amount of the
distribution is not in excess of the amount required to satisfy the financial need.
For this purpose, the amount required to satisfy the financial need may include any
amounts necessary to pay any federal, state, or local income taxes or penalties
reasonably anticipated to result from the distribution
 A distribution is deemed necessary to satisfy an immediate and heavy
financial need of the Participant if (i) the Participant has obtained all other
currently available distributions (including distribution of ESOP dividends under
section 404(k) of the Code, but not hardship distributions) and nontaxable (at the
time of the loan) loans, under the Plan and all other plans maintained by the
Employer, and (ii) the Participant is prohibited, as described below, from making
elective contributions and employee contributions to the Plan and all other plans
maintained by the Employer for at least six (6) months after receipt of the hardship
distribution
 elective deferrals under
this Plan
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Other plans maintained by the Employer means all qualified and
nonqualified plans of deferred compensation maintained by the Employer, including a
cash or deferred arrangement that is part of a cafeteria plan within the meaning of
section 125 of the Code, and stock option, stock purchase, or similar plans
maintained by the Employer, however, it does not include the mandatory employee
contribution portion of a defined benefit plan or a health or welfare benefit plan
(including one that is part of a cafeteria plan)
  Notwithstanding anything herein to the contrary, hardship distributions
may be made for a need arising from Hurricane Katrina, to a Participant (i) whose
principal residence on August 29, 2005, was located in one of the counties or
parishes in Louisiana, Mississippi or Alabama that were designated as disaster areas
eligible for Individual Assistance by the Federal Emergency Management Agency
because of the devastation caused by Hurricane Katrina, (ii) whose place of
employment was located in one of these counties or parishes on such date, or (iii)
whose lineal ascendant or descendant, dependent or spouse had a principal residence
or place of employment in one of these counties or parishes on such date. The
Committee or the Committees delegate may rely upon representations from the
Participant as to the need for and amount of a hardship distribution, unless the
Committee or its delegate has actual knowledge to the contrary, and such
distribution is treated as a hardship distribution for all purposes under the Code
and Regulations. The foregoing applies to any hardship of the Participant, not just
the types enumerated above, and the post-distribution contribution restriction in
(4) above will not apply. The hardship distributions must be made on or after
August 29, 2005, and no later than March 31, 2006. The foregoing will be
implemented in accordance with IRS Announcement 2005-70.
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Notwithstanding the foregoing, an Employees change in status from an
Employee to a leased employee is not a severance from employment that would permit
a distribution of the Participants Account
  take into account the make up deferrals or make up
matching contributions for purposes of .
   BEARINGPOINT, INC.Date: 12/27/2006
    By:

/s/ Sean HuurmanIts:  Managing Director, Global Human Resource & 401K Committee Chair 4